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BR-G-01 - Export outside the EU: exactly one VAT breakdown

An invoice with a line, allowance or charge whose VAT category code (BT-151 / BT-95 / BT-102) is "Export outside the EU" must contain exactly one VAT breakdown (BG-23) with the category code (BT-118) "Export outside the EU".

BR-G-01 - Export outside the EU: exactly one VAT breakdown

An invoice with a line, allowance or charge whose VAT category code (BT-151 / BT-95 / BT-102) is "Export outside the EU" must contain exactly one VAT breakdown (BG-23) with the category code (BT-118) "Export outside the EU".

VAT - Export outside the EUEN 16931BT-118 Error

What this rule checks

An invoice with a line, allowance or charge whose VAT category code (BT-151 / BT-95 / BT-102) is "Export outside the EU" must contain exactly one VAT breakdown (BG-23) with the category code (BT-118) "Export outside the EU".

How to fix it

Group all export amounts into a single VAT breakdown with category code G.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

Related rules

BR-G-02Export outside the EU: seller tax ID requiredBR-G-05Export outside the EU: line VAT rate must be zeroBR-G-09Export outside the EU: VAT category amount must be zeroBR-G-10Export outside the EU: exemption reason requiredBR-G-03Export outside the EU (allowance): seller tax ID requiredBR-G-04Export outside the EU (charge): seller tax ID required

Source: CEN EN 16931 Schematron · Last verified: 2026-07-10

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